TY  - BOOK
AU  - Beckett,Paul R.
TI  - An Anatomy of Tax Havens: Europe, the Caribbean and the United States of America 
SN  - 9783110996678
AV  - HJ2337.U6 
U1  - 336.2060973 23/eng/20231024
PY  - 2023///]
CY  - Berlin, Boston
PB  - De Gruyter
KW  - Tax havens
KW  - Caribbean Area
KW  - Europe
KW  - United States
KW  - Regulierung
KW  - Steuerflucht
KW  - Steuerhinterziehung
KW  - Steueroasen
KW  - Vermögensungleichheit
KW  - BUSINESS & ECONOMICS / Taxation / General
KW  - bisacsh
KW  - Accountability
KW  - Beneficial Ownership Avoidance
KW  - Human Rights
KW  - Secrecy
KW  - United States of America
KW  - Wealth Inequality
N1  - Frontmatter --; Acknowledgements --; Contents --; Prologue: The US Tax Havens --; Chapter 1 Where are the tax havens? --; Chapter 2 What is a “tax haven”? --; Chapter 3 Becoming a tax haven --; Chapter 4 Smoke and mirrors – privacy versus secrecy --; Chapter 5 Beneficial ownership – transparency and concealment --; Chapter 6 Chimeric solutions and where to find them --; Chapter 7 Global impact --; Chapter 8 Domestic impact --; Chapter 9 Afterword --; Index; restricted access; Issued also in print
N2  - Tax havens in offshore lands like Switzerland, the Cayman Islands and the Bahamas were once considered a rarity, the preserve of the super-rich. Today, they are big business available to the masses. Their goal? To avoid any form of accountability. Own nothing. Possess everything. Be answerable to no one. Where are these tax havens? What forms can they take? What future lies in store for them, and why should we care? An Anatomy of Tax Havens: Europe, the Caribbean and the United States of America answers these questions, and more, in the first comparative study in one volume of European, Caribbean and United States tax havens. It examines their simple origin to the extreme forms some take today, delving into the murky subculture that has deliberately made them impenetrably obscure. Uniquely, it combines detailed technical expertise (regulatory regimes, financial crime, legal and equitable structuring) with an analysis of their impact on domestic and global political, economic, environmental and social concerns. An Anatomy of Tax Havens is a fascinating, informative read for a broad readership; from legal, accountancy and tax practitioners to compliance regulators, law enforcement agencies, and students and researchers interested in business studies, taxation, and crime
UR  - https://doi.org/10.1515/9783110985108
UR  - https://www.degruyter.com/isbn/9783110985108
UR  - https://www.degruyter.com/document/cover/isbn/9783110985108/original
ER  -